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Code · STATUTE-COMPILATIONS · Taxpayer First Act · Sec. 1101

Sec. 1101. COMPREHENSIVE CUSTOMER SERVICE STRATEGY

299 words·~1 min read·/statute-compilations/comps-15498/sec-1101

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## SEC. 1101 COMPREHENSIVE CUSTOMER SERVICE STRATEGY **[**[26 U.S.C. 7804 note](/us/usc/t26/s7804)**]** ###
(a)In General Not later than the date which is 1 year after the date of the enactment of this Act, the Secretary of the Treasury (or the Secretary’s delegate) shall submit to Congress a written comprehensive customer service strategy for the Internal Revenue Service. Such strategy shall include— ####
(1)a plan to provide assistance to taxpayers that is secure, designed to meet reasonable taxpayer expectations, and adopts appropriate best practices of customer service provided in the private sector, including online services, telephone call back services, and training of employees providing customer services; ####
(2)a thorough assessment of the services that the Internal Revenue Service can co-locate with other Federal services or offer as self-service options; ####
(3)proposals to improve Internal Revenue Service customer service in the short term (the current and following fiscal year), medium term (approximately 3 to 5 fiscal years), and long term (approximately 10 fiscal years); ####
(4)a plan to update guidance and training materials for customer service employees of the Internal Revenue Service, including the Internal Revenue Manual, to reflect such strategy; and ####
(5)identified metrics and benchmarks for quantitatively measuring the progress of the Internal Revenue Service in implementing such strategy. ###
(b)Updated Guidance and Training Materials Not later than 2 years after the date of the enactment of this Act, the Secretary of the Treasury (or the Secretary’s delegate) shall make available the updated guidance and training materials described in subsection (a)(4) (including the Internal Revenue Manual). Such updated guidance and training materials (including the Internal Revenue Manual) shall be written in a manner so as to be easily understood by customer service employees of the Internal Revenue Service and shall provide clear instructions.
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Sec. 1101
COMPREHENSIVE CUSTOMER SERVICE STRATEGY
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